An assessee who is required to file a return of income is entitled to revise the return of income under Section 139(5) of Income Tax Act, 1961 originally filed by him to make such amendments, additions or changes as may be found necessary by him. Such a revised return may be filed by the assessee at any time before the end of the relevant assessment year or before the assessment is made whichever is earlier (upto A.Y 2017-18 the return can be revised at any time before the expiry of one year from the end of relevant assessment year or before the assessment is made whichever is earlier). Section 139(4) and 139(5) – Time limit for filing belated return reduced

However, if a person deliberately files a false return he will be liable to be penalty u/s 271(1)(c) upto A.y 2016-17.(wef A.y 2017-18 penalty shall be levied under section 270A and Assessee may be imprisoned under section 277 and the offence will not be condoned by filing a revised return.

As per Section 139(5): a revised return may be filed by the assessee at any time before the end of the relevant assessment year or before the assessment is made whichever is earlier (upto A.Y 2017-18 the return can be revised at any time before the expiry of one year from the end of relevant assessment year or before the assessment is made whichever is earlier. Thus return of A.Y 2018-19 can be revised till 31st March 2019 or before the completion of the assessment whichever is earlier and return relating to A.Y. 2017-18 can also be revised till 31.03.2019

Point to Remember for filing of Revised Income Tax Return under Section 139(5) of Income Tax Act, 1961

1- Revise Income Tax tax returns can be filed under Section 139(5) of Income Tax Act, 1961 before the end of the relevant assessment year or before the assessment is made whichever is earlier (Up to A.Y 2017-18 revise return was allowed to be filed before the expiry of one year from the end of relevant assessment year or before the assessment is made whichever is earlier). For the financial year 2017-18 one can file the revised return up to 31st March 2019.

2- You can’t Revise Your Income Tax Return under Section 139(5) of Income Tax Act, 1961 if income tax department already did the assessment of your return.

3- If you missed any deduction or income in the return you can Revise Your Income Tax Return.

5-The receipt no. & the acknowledgement no. is must for revision of Income Tax Return under Section 139(5) of Income Tax Act, 1961.

6- Revision of Income Tax Return under Section 139(5) of Income Tax Act, 1961 is allowed only if the omission was unintentional. The benefit of Section 139 (5) cannot be claimed by a person who has filed fraudulent returns. Section 139 (5) will apply only to cases of ‘omission or wrong statements’ and not to cases of ‘concealment or false statements’. Once you revise your Income Tax return,the original stands withdrawn. If the omission(s) in the original Income Tax returnis intentional, the assessee will be penalised

8- you can only revise the return if the original one was filed on time. Belated returns cannot be revised. However wef from A.Y 2017-18 belated Income Tax returns under section 139(4) can also be revised.

9- You can file a revised Income Tax return only in case of ‘omission or wrong statements’ and not for ‘concealment or false statements’

10- Income Tax Returns under Section 139(5) of Income Tax Act, 1961 can be revised when filed pursuant to notice under Section 148 as it is provided u/s 148 that for such return all the provisions of section 139 shall apply.

11- You will have to cough up 100 to 300 per cent of tax due as penalty for concealing income (W.E.F. A.Y. 2017-18 the penalty shall be 50 percent of tax payable on under-reported income and 200 percent of the tax payable in case of mis-reported income

12- If the Income Tax returns are revised before the notice under Section 148 is issued, then there is no penalty.

13- If income was hidden in the original return and is revised and disclosed after the assessing officer pursued it, then a penalty is levied. If the revised return shows a higher income than originally declared, a penalty may or may not be levied.

14- Revised returns have a higher chance of landing a scrutiny letter from the I-T department.

15- To file revised returns, one can use both the online and physical methods. However, you can revise returns online only if you have filed the original returns online and have the 15-digit acknowledgement number. You cannot, otherwise, file returns online. The I-T department searches for the original details once the returns are revised. On not finding the original return, an error is shown. Therefore, it may be wise to revise in physical form.

16- If the taxpayer has revised return after the survey and it was has found that the mistake in the original return was not bonafide then levy of penalty is justified.

17- If some income was concealed in the original return and revised return disclosing such income is filed after the AO has unearthed such undisclosed income then penalty can be levied.

18- If the asseessee after the search filed the revised return declaring higher income than declared in original one, to buy peace of mind and to avoid litigation then penalty cannot be levied .

19- If the taxpayer has declared higher income in revised return of his own and there is nothing to prove that the taxpayer had concealed income malafidely then no penalty can be levied.

20- If the asseessee after the search filed the revised return declaring higher income than declared in original one, to buy peace of mind and to avoid litigation then penalty cannot be levied.

Text of Section 139(5)

If any person, having furnished a return under sub-section (1) or sub-section (4), discovers any omission or any wrong statement therein, he may furnish a revised return at any time before the end of the relevant assessment year or before the completion of the assessment, whichever is earlier.]

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168 Comments

Ajaysays:

Sir, Can we file a revised return after getting the intimation u/s 143(1). I have received this intimation due to the fact that I have wrongly filed the return for the FY 2016-17 year in which I did not receive the salary since I am out of India. During AY 2017-18 I did not receive any salary in India but I have mistakenly filled the wrong ITR.

ITR 1 was filled and submitted online before due date 31st July,2018. But as house loan interest not included ,revised ITR 1 submitted online on 19th September , 2018.
In the above case shall I have to pay late fine where my gross income is above Rs.10,00,000. PA

sir, i have filed return u/s 148 for a.y. 2011-12 in may 2018 after received a notice from department . on checking the record after return filing , i find another income not shown in my return. can i file the return u/s 139(5) with high income and with more tax , please advice , highly obliged

Sir
I have filed my income tax return admitting the income from business at 5,20,000/- for the AY 2013-14 on 30-06-2013 and later I realised that I have omittted to claim interest and revised my income tax return and filed with loss of Rs.1,26,000/- on 25-05-2014. Please clarify whether I am eligible for carry forward of loss or not.

Sir, I have filled a tax return on 01 Jul 17 the total tax reflected Rs 10146 in income tax site when I was login into my tax site, but total tax deducted in form 16 is 16664/- when I opened the site if income tax on 05 Jul 17 it’s show total tax deducted Rs 16664/- can I file a revised returns or not please suggest me what can I do..

My return filed before due date for PY 15-16 was inclusive of house perk which later on became exempt. Meanwhile assessment order is completed. When I filed revised return claiming refund, CPC has sent a notice saying rectification rights have been transferred to the AO. What should be the next step.

I, deposited Rs.490000/- into my saving bank account as on 29-02-2011. I did not file any ITR till date. Now I want to file ITR for AY2016-17. Assessing officer can ask me for amount deposit in 2011 and can issue a notice to me u/s 148

Sir, The IT Return was submitted before the due date in Form 4 for the AY 2016-17. if a notice received u/s 139(9), Can I filed the revised return u/s 139(5) in Form 4S. If so, is it necessary to comply u/s 139(9).

I am a retired army officer having retired in Mar 2010. I am entitled a Service Pension and a Disability Pension, both of which are tax free. However I was not aware of the rules and thus every year I pay tax on the pension received. Since I did not know the rules can I now claim all the excess money paid as taxes due to my ignorance? If so, how do I do it? Thank You.

Sir, you can not claim but you can revise the return for the year you filed it in time I.e. On or before completion of 1 yr from the end of assessment year e.g. in case you be filed it for financial year 15-16 then you can revise it up to 31st March, 2018

sir, I have filed return on 12.07.2015 for A.Y. 2015-16. Rs.110/- have been refunded to me also after assessment. Now I have learnt that interest earned from PPF account also required to be shown in the ITR. Can I file a revised return for the A.Y.2015-16 alongwith return for A.Y.2016-17.

I have filed return on 06.06.2016. Paid some tax by Self Assessment tax to make the tax payable as 0. But now again when I saw my status I found that my Employer deducted TDS which was not shown in Traces that time. What should I do to claim refund now? File revised return? or the Department will calculate refund of their own and process it?

Sir, I have filled my return on dated 31st July 2014, and revised it after some time and got it processed the revised return. But I couldn’t submit the itrv of original to CPC.. Can I revise my return again? As i hav discovered some some mistakes.

Sir
I received arrear of PENSION, DA, LTA AND OLD AGE ALLOWANCE PERTAINING TO LAST TEN YEARS IN THE MONTHS FROM OCTOBER , 2015 TO JANUARY, 2016. IT IS ABOUT RS. 393358/- I WANT TO FILE REVISED RETURN FOR THE LAST TEN YEARS IN AN ATTEMPT TO BIFURCATE THE AMOUNT TO SAVE TAX. CAN I FILE THE SAME? KINDLY ADVSE ME.
REGARDS
GURMIT SINGH

Sir
I received arrears of Pension, DA, Gratuity, Old Age Allowance and LTA petaining to the Assessment Years 2007-08 to 2016-17 in the current FY 2015-16 ie. for the last 10 years. I want to avail of concession. The total amt is Rs. 486326/-. Kinddly advise me.
Regards
Gumit Singh

My pension paying authority has deducted Rs 2,72,000.00 from payable revised pension commutation in AY 2018-19 on account of 7 CPC. This amount pertains to AY 2017-18 and 2018-19. I have paid tax for the amount drawn earlier. How can I
file revised IT and claim refund on excess tax paid?

I have bought a residential property in 2014. Now i have got a notice from IT department that “Transfer of Property reported in AIR, but capital gains is not declared in return of Income.” for tax year 2014-15 Since i am the buyer, do i need to report the transaction in my ITR. What should i do now to rectify this question?

i filled original return in time and also got the refund of Rs. 15000 for A.Y. 2015-16. Now i want to increase my Income and that comes a tax liability of Rs.7000(other than Considering TDS Refunded amount).

Now my question is while filing Revised Return, whether i should take the TDS Credit which i already got as refund or i should not consider the TDS Credit and Pay the Tax of Rs. 7000 through Challan?

Sir As per my revised return my tax refund is less than which I have been assessed and credited. Should I deposit difference amount? It pertains to assessment year 2015-16. Tax refund has been received. Hard copy of ITR V is pending with me due to lack of knowledge . Amount is very small.

I e-filed ITR1 on 14 Jul 15 and got refund in my a/c on 28 Jul 2015. Today I realised that I had not included LFC amount in total income. Now when filling revised ITR1 u/s 139(5) how to edit TDS in item 19 of ITR1 so that Refund value gets to zero.

I have a query. I was filling in the details of ITR 1 and before i could make some changes, I accidentally submitted it. Now again, I filled the revised ITR I form with 17 -Revised 139(5) option and gave the original returns acknowledgement #.

I have eVerified the revised returns. Now my question is, should I also eVerify the Original returns?

A citizen of USA opened few bank accounts in USA while working & living there. Then he came to India & eventually became a tax resident as per Income Tax Act. Would his bank accounts be considered as Undisclosed Assets? As per FAQ 24, answer is NO and furthermore the person does not need to file a declaration in respect of those assets under Chapter VI of the Act.

He declared these assets in returns for AY 2014-15.

While tax resident in India he failed to report(non wilful) his interest income from above US bank accounts for 5 years in Indian income tax returns. What should he do now under compliance window offered by Income Tax department? FAQ 26 does not address this particular expat issue of FOREIGN INCOME & directs answer towards assets. I am literally confused about how to report previously unreported foreign income from explainable accounts & thus are not Undisclosed Foreign assets. I request you to please help & guide.
I have made non wilful mistake in past by not reporting my foreign income but I want to rectify my mistake now but do not know how to do it. FAQ 26 issued by department is tying this income with fair market value of asset & consequent tax & penalty on value of asset & not on unreported income. I am willing to pay tax & penalty on unreported income but same if applied on fair market value of asset will wipe off my life savings. I hope you would agree with me that punishment has to commensurate with crime.
Your guidance & hopefully change in policy will be highly appreciated.
Warm regards
Pancham

I am filing a revised return (before due date since there was a mistake in calculation.
My query is
1. Do I need sign and submit the original and revised return to CPC Bangalore.
OR
2. I can only sign the revised return and mail it to CPC Bangalore. –

I am filing a revised return (before due date_ since there was a mistake in calculation. My query is
1. Do I need sign and submit the original and revised return to CPC Bangalore.
OR
1. I can only sign the revised return and mail it to CPC Bangalore.

I am an individual assessee, I had submitted my incometax return ITR-1 of the A Y 2011-12 on October 2011 in incometax office, due date of submitting the return was 31 july02011. By that time I had not received Form-16 from the employer, so I could not submit my return in time/ before due date. I had submitted my return by putting a wrong excess income by mistake. After wards I got form-16 and submitted the correct revised return of reduced correct income along with a letter and computation of income in April 2012. Refund of Rs12000/- works out to be payable to me. My return was assessed in May 2012, i.e. after submitting my revised return. I got the assessment order in October 2012. ITO told “ since you had submitted original return after due date therefore it cannot be assessed and no refund be given. And given demand note of Rs. 1000/- to pay the penalty for depositing Return late, i.e.after about 2months of due date. Please tell can I get refund of excess tax deposited ? How can I get it?

I have Not received any notification regarding U/S 139 (9) for the assesment year 2013 , however in the income tax e filing website the same is shown as defective notice sent 6 months back -U/S 139 (9) for the financial year (2013), the only information i had received is that my file is sent to AO for processing afterwards i have neither received any notice nor any reminders for the same (i believe the Notice and reminders are being sent by email, as i have changed my residence)

Please let me know if i can submit the rectified returns now without any penalty or i should contact the CPC for getting the notice

I have changed my company in between the FY and had 2 Form16 (1 I got in Dec from prev employer after the some hickups), but i filled the ITR with one of the Form16.And accordingly got the amount paid back in my account as it was deducted more than the tax payable – this was based on salary income I have shown from one Form16. but now as I have both forms, so i filled the revised ITR and also paid the extra amount that stands on me. Can you please advise do I will be penalised for this and how much I have to pay back for the refunded amount.

2014 – 2015 ITR status is showing 139(9) of the income tax act 1961 error msg, after that next staus Your e return is in progress kindly wait for CPC communication mail, but still i did not get any mail from CPC. So i have revised the ITR file and uploaded. when i get the refund amount??

Sir,
My tax consultant has wrong filled the income tax return for A.Y 2010-11 in the form A.Y.2009-10 he told that it was done because of no availability of forms for A.Y.2010-11 but all the details are filled for 2010-11 and for A.Y.2009-10 my refund is already processed and refund is received we have submitted the rectification request but it not accepted by income tax office in pune and given reply it was a attributable offence onthe part of asse. I am sr.citizen and suffering from heart problem and one year back i had by pass operation .The refund amount is around rs 35000 pending pl suggest what to do we also submitted the all medical records to income tax office in pune.There is not reply from there side till date. pl mail the reply to drkulkarni06@gmail.com as early as possible

Dear Sir,
While filing my I.T Return for A.Y 2014-15, I wrongly selected the assessment year 2013-14 instead of 2014-15. Later i received a intimation letter u/s 143(1) demanding an amount to be payable comparing the tds of 2013-14. What is the procedures I should have taken to handle the situation. Kindly reply ASAP.
Regards,

I filed a revised return and sent the revised return ITR only as i was not aware that i even the original needs to be send along. i received the acknowledgement receipt for the same but no refund has been credit yet.

Kindly suggest what needs to be done.Should i send it again along with original ITR.

State Bank of India deduct TDS on Interest for the F.Y.2008-09 & issue certificate to assessee but Bank not to mentioned Such TDS amt. in their TDS return file, after lots of process of assessee with bank, Bank has deposited such TDS amt.with principle amt. in the f.y.2013-14. & now it is shown in 26AS
So my question is that How can I take refund of such amount.
please do the reply

I received an “139(9) defective return notice” for AY 2013-14. My employer had deducted Rs. 8,867 and Rs. 531 additional tax had been paid by me through 280 bank challan. In addition, I filled up corrected return which was uploaded on 30/04/2014. But, I have not received any intimation and the same defective notice is received on 28/10/2014. It has been observed that some interest calculation (around Rs. 75) has been done on the additional tax and due to which I paid an additional tax of Rs. 100. Now, how can I filled up the form? Will I fill up a revised return or original return? Please help me…and guide me the steps….

I got a notice under Section 143 (1) informing me of some TAN numbers not matching. So I filed a rectification request. After doing so I realized that there are a couple of TDS amounts which I forgot to mention in the return but they were now being seen in 26AS. Immediately (on the same day) I filed a revised return. This revised return has proper TAN numbers, so it includes the information given in the rectification request. Now, the question should I let the rectification request be, or should I withdraw it? I have 7 days time left.

I have filed a return of AY12-13 on time and my order of refund has been processed.

By Mistake a digit of bank account entered has been mistyped and thus wrong bank account number has been provided in the return.

I have got an intimation for failure of refund.
While I am following the procedure for reissue request on the income tax site, it is not asking about the bank account field.

Question 1: What is the procedure for making the rectification of wrong bank account entered in the return? Does a simple application to the department will work? If so, addressed to whom and which address.
As the assessment is already complete rectification cannot be made.

Question 2: As the details are copied from the previous return, the same mistake is taken over for AY-13-14 as well. In this case what’s the procedure for rectifying the bank account number? Do I have to provide any application to the department in this regard or I have to file the revised return?

My IT file is lost. Both form no 16 and Acknowledgements and ITR received from IT authority also were in that file. Now I want ITR for the FT 2011-2012 and 2012-2013 for banking purpose. Please guide me from where I will get this.

By mistake I entered the returns of the financial year 2012 13 in the place of the Assessment year 2012 13. So now a fine with balance payment of around 25000 has come from Income tax Department. What should I do to revise the returns? Actually I have already submitted the tax. Please help.

I had submitted my return through e-filling for the assessment year 2012-13 within due date claiming certain amount of refund. Accordingly, assessment had done and IT Dept. paid my refund on 12.09.2014.

On careful checking, I understood that there was some mistake during calculating and submitting return on my behalf. As a result, the excess amount of refund was received by me from IT Dept.

Kindly let me know should I return the excess amount of refund to the IT Department and how?

Sub: IT Rectification for tax credit mismatch due to selection of incorrect AY – Reg.

While filing ITR, I have wrongly selected the AY as 2012-2013 instead of 2013-2014. Due to which an intimation u/s 143 has been raised on 24-07-2014 due to tax credit mismatch and subsequently intimation under 245 sec has been raised on 31-07-2014.

As the Rectification rights have been transferred to local Jurisdictional Assessing officer. I have met AO, he said he doesn’t posses the right to change the AY. Kindly let me know how to proceed further.

hi team, I submitted my ITR-1 for AY 2014-2015 and on 26-7-2014 with due of 20 rs tax. and in IRT-V its reflection like Tax Payable (6-7e) —20 rupees. So kinldy let me know how I can fill tax and correct it, or can I send it as usual ???

have filed Income tax return for FY 2011-12, with in due date. Now I realized that there is some refund for which i am eligible, I can I file Revised return. Similarly for FY 2012-13, I have filed return. I got Refund of Rs 230. But I am eligible for Rs 8000, Can I file revised return?

i filed my income tax return for the assessement year 2012-13 manually. after a year i got my refund which was lesser than what was due. so i contacted my office clerk for the same to check whether there is any discrepancy in my TDS. at that time it came to my knowledge that my gross salary was calculated more (16 A) than i actually got while the form 26As showed my correct gross salary and TDS. so there was calculation error of my gross salary.
then i tried for filing a revised return but as the time period of filling my revised return has lapsed i was not successful. kindly help me or suggest me any solution you have. otherwise i have to face loss of my hard earned money due to the mistake of my office clerk.
please help me

While filing my I.T Return for A.Y 2013-14, I wrongly filed Return in Form for A.Y 2012-13. Later i received a intimation letter u/s 143(1) demanding an amount to be payable without taking into account my TDS creditable for the current year. What is the procedures I should have taken to handle the situation. Kindly reply ASAP.
Regards,

Hi, I got one INTIMATION U/S143 ( 1 ) OF THE INCOMETAX ACT,1961.
It is for financial yr 12-13

I have paid income tax of Rs.16000/-through my employer. It is also reflected in form 26AS. However, while filing E return, it is noted in SELF ASSESSMENT TAX instead of TDS. In intimation it is kept blank. and demand raised for the Income tax of Rs.15830/-i.e. actual Tax. I have made rectification for two times but the status is RECTIFICTION PROCESSED. DEMAND DETERMINED

I have filed my original itr on 4-aug-2014.
I forgot to mention my US salary in income page of itr2. I fall under ROR category. So I revised my filing and included my US salary in the revised return on 16-August-2014 I payed self assessment challan to Indian govt based on my revised calculation. I have sent my itr-v original n revised to Bangalore.
Will my revised return be accepted? Or will that be considered as belated. If my revised return is not acceptable what is the next thing I need to do .

dear sir ,
i have filed excess tax refund in the last assesment year. and i have received the refund. now i have realised that was excessive amount i have claimed refund. what should i do now to avoid further complications

Sir i filed income tax return on30.7.14 on line tax payable I am an employee of BSNL. THEY HAVE DEDUCTED TAX OF 77345. BUT WHILE FILING ON LINE IT SHOWED A PAYABLE BALANCE OF 4569 BECASUE THE DEDUCTED TAX WAS NOT UPLOADED FULLY BY THE EMPLOYER. BUT BY MISTAKE I SUBMITTED IT.
AGAIN I FILED THE TAX BY DOWNLOADING ITR1 AND MENTIONED REVISED SECTION AS 139 (5) . THIS TIME IT IS OK BUT I WANT TO KNOW WHETHER THE SECTION I HAVE SELECTED IS CORRECT OR NOT PLEASE – See more at: https://taxguru.in/income-tax/revised-return-section-1395-income-tax-act-1961.html#sthash.3eJsUlJZ.dpuf

Dear sir,
we filed Mr.X return after due date in A.Y.2013-14. recently we found in 26As A payment received by way of compensation from A Company which under take Govt Project.can i file Revised Return Now

In my case tax has been deducted as per required by my employer but due to some fault it was reflected less in farm 26AS at the time of return filing on line it was shown less Rs.1730/- so tax was deposited and the return was filed in time. Now the employer re issued the Farm 16 and said it will be uploaded on income Tax depat.’s site. should i file the revised return for get refund of tax deposited and under which section.

Sir i filed income tax return on30.7.14 on line tax payable I am an employee of BSNL. THEY HAVE DEDUCTED TAX OF 77345. BUT WHILE FILING ON LINE IT SHOWED A PAYABLE BALANCE OF 4569 BECASUE THE DEDUCTED TAX WAS NOT UPLOADED FULLY BY THE EMPLOYER. BUT BY MISTAKE I SUBMITTED IT.
AGAIN I FILED THE TAX BY DOWNLOADING ITR1 AND MENTIONED REVISED SECTION AS 139 (5) . THIS TIME IT IS OK BUT I WANT TO KNOW WHETHER THE SECTION I HAVE SELECTED IS CORRECT OR NOT PLEASE

While filing itr by mistake I have clicked on submit button without filling net income.
So the tax amount paid is reflecting in refund column in itr form.
I have not posted the form yet.
what should I do?
Can I file Itr again for same assesment year or the only option is rectification request?
Please guide the whole procedure to be followed

I submitted my returns for AY 2014-15 through e-filling on 15/7/14, while entering the data in quick e-filling I forgot to enter income details, but tax details are entered and submitted ITR – V generated to sent to my email. Later I conclude that it was wrong, because it shows refund amount in my acknowledgement.

Later I revised my returns under 139(5) section again acknowledgment generate and sent to my mail.

Now I have a doubt which acknowledgement should be sent to CPC office either old acknowledgement or new (revised) acknowledgement please help in this regard.

Sir please help me, that i have wrongly submiited zero income. by clicking submit button online, how could i revise, it means when to revise return before sending ITR to dept or after sending to CPC bangalore. please advise me. any penalty please ?. i have net income of 1,50,000/-

by mistake i have push sumbit button while preparing return for the a/y 14-15 (i have file it on 05.06.2014).in this return by mistake i have not show my gross salary. so tax paid amount is showing. since tax paid amount is appering and there is no gross salry (which by mistake i have not put )in result refund amount is showing same tax paid amount.how to rectify the mistkae while filleing revised retun under which clause of itax i have to file it in due date

i have forgotten to avail the rebate under section 80 E education loan interest in FY 2012-2013 AY 2013-2014 . Now i want to revised my ITR1 under the head Rectification But it required communication order No . it is from my side so pl advised how to add this amount .

Sir,
I filed IT return of AY 2012-13 in time on the basis of physical 16A certificate issued by the bank. However, the bank did not file 26 Q in time and demand was raised by the IT dept. The bank has now filed the 26 Q on IT website. The return does not match the income and TDS thereon originally given to me by the bank. It shows more income and more TDS but leaves some amount of Tax to be paid by me.

Please advise what to do in the circumstances as time limit for filing of revised return is alread over.

I have erroneously failed to fill the income details while filing my return for AY 2014-15. But I have filled the other columns like tax paid, details of payments made with tan no. of employer. I have also submitted by uploading the return after which only I could find from the hard copy of the of the front page that the income details are not filled. Kindly advise further action. Regards

i have wrongly filled my annual income while filling the ITR for AY 2013-14. and hence i got a acknowledgement letter that i need to pay 10000 more.after that i filled again through Rectification request entering the actual income,and again i got an acknowledgement stating that your request can not be rectified at cpc,and it is transferred to juridictional assessing officer.
now again i saw insturctions from this site and applied revised returns again.
please let me know whether revised returns will solve my problem or not?

I have filed the original ITR return in ITR 1 form online. Based on someone input i calculated the tax again & find i have to pay more tax. I pay the online challan & revised my ITR form1 & submitted online. Now i verified my form 26A & review my tax. it shows that i have paid Rs 1300 extra. Can i file another revised ITR 1. Pl guide.

I have filed my IT returns online for AY 2011-12 & 2012-13 , but till date I have not received by refunds. When I contacted CPC, Bangalore on help line a couple of days ago, I was informed that hard copies of ITR-V have not been received by them hence not processed ( Hard copy should be received by them with 120 days filing. Since it is delayed now, they said not possible to process at CPC) Infact, hard copies of ITR-V were posted by my auditor to CPC in time, but they have missed some where. Now, what should I do and how to get my refunds from IT dept. Please suggest me my mail ID

I’m a pensioner (snr citizen). I have calculated my tax amount payable for this year (including income from other sources) as 44540 out of which TDS deducted already was 10355. So now the self assessment tax amt payable is 34185 + interest on 234 b + 234c = 36476. But while entering in online quick efile ITR, these 234b and c interest are not getting populated and system is showing that 2290 as refundable amount. Is this correct? Can you pls guide me? – See more at: https://taxguru.in/income-tax/revised-return-section-1395-income-tax-act-1961.html#comment-967874

I’m a pensioner (snr citizen). I have calculated my tax amount payable for this year (including income from other sources) as 44540 out of which TDS deducted already was 10355. So now the self assessment tax amt payable is 34185 + interest on 234 b + 234c = 36476. But while entering in online quick efile ITR, these 234b and c interest are not getting populated and system is showing that 2290 as refundable amount. Is this correct? Can you pls guide me?

I have filed original return with GTI RS 162000/- as my salary income in physical Form for ay 2013-14 Now I have to revise my return with professional income if rs.500000/-, i.e. GTI of rs 662000/-. As income is above rs. 500000/-, return has to be filed online. But original return is filed physically. I am not able to file the revised return either online or physical form. Please suggest me

I have a show-cause notice u/s 147 of the I.T.Act,1961 for the AY 2012-13.
Income of interest received, Rs. 1,15,720/-, had not been included in income for the year 2011-12.
There was no liability of tax for taxable income of Rs. 2,47,340/-
On addition of escaped income of interest (Rs.1,15,720),total taxable income comes to Rs. 3,63,060/-on which the amount of tax comes to Rs.11,306/-. Tax deducted at source by the SBI is Rs. 17,409/-.
As such, a sum of Rs. 4,103.00 stands refundable to me.
Please suggest me in this regard.

sir pl tell that if i haven’t claimed refund in 2013-2014, can i can claim it next assessment year, I have filed belated return and belated return cannot be revised. Can belated return is revised or not

I FAILED TO UNDERSTAND THE LOGIC BEHIND THE RESTRICTION TO REVISE THE RETURN IN CASE OF BELATED RETURNS. IN OTHER WORDS , THE ASSESSEE SHOULD BE HANGED IN CASE THERE IS A BONAFIDE MISTAKE IN STATING THE INCOME ETC IF HE IS LATE IN FILING THE RETURN. IT IS NOT FAIR ????????????????

I made a mistake while paying my self assessment tax for AY 2013-2014. Instead of selecting AY as 2013-2014 i wrongly selected it as 2012-2013 and made the payment of Rs 9220/-.
On realizing the mistake i again made another payment for the correct AY of 2013-2014 for Rs 9220/-. So I have paid IT Dept an excess of Rs 9220/-.
What do i do now to reclaim this amount? Please advise.
I was told that this amount will be posted back into my account by IT Dept. and hence I was waiting but nothing has happened.

I have filed my IT return for AY 2012 – 13, in paper form, within the due date. Now I want revise the return by including the bank interest. Can I E-file the return as a belated return under section 139(4), instead of filing a revised return under section 139(5) in paper form. Please advise.

I am a govt.employee. our income tax for year 2009-10. 2010-11, 2011-12, 2012-13 deducted, but i could not file income tax return for these year. I received a leter from income tax office for reply of reason for non filling of income tax return for these years.
in this position what i do. and what relpy i send to IT office.
Pl. Help me
thanks

I had received a communication on the demand determination on my income tax return filed and processed for the assessment year 2009-10. It got determined because of my wrong filing of my income tax return [details entered by me as Gross Income under the head salaries was wrongly typed as same as that of Gross Income. As the first time submission through online, I did this mistake unknowingly. Later I got realized about this only after the demand determination was made by IT office.

While I had tried to notify the changes in the matter through online rectification process, I got informed again that I had to pay the demand charges as the income changes is not allowed through online rectification process.

I have uplaoded FY 11-12 details in place of FY 10-11, hence there has been a demand notice of Rs 10990/- from income tax dept for past on 25th august 2011.
i have tried to get it done through a accountant but he has kept it pending, now how can i do this online.
as per FY 10-11 i am supposed to pay 1697 and has been deducted from my salary and is evident in Forma 16.
dept is send me the notification repeatedly.

I have filed a revised return where in I corrected an income that by mistake was an accumulation of 2 years of my IT refund. I believe IT refund is not considered as income, but my original retunrn was filed 5 days after the end of the assesment year (ie 5th April).

I have filed ITR1 of Assessment Year 13-14 well in time. But oversight I made mistake in Tax as refund instead of no refund. i have recd ITR- V through mail but I want to rectify the mistake. should I send revised return u/s 139(5). Pl advise.

i have filed my ITR 12-13 original i could not put the taxable income
i had filed a revised ITR U/s.139(5). but i forgot to put my original ITRs acknowledgement number. Now the question is whether I should file it again putting the original ITRs acknowledgement number or is it okay

i want to help in case of e filling of return for AY13-14
my question is
i filling e return for the AY 13-14 in which i write in declaration column my name Raju Gottikoppula instend of my right name Raju Gattikoppula then uploaded the xml file then generate ITr-V my name of Bhagirath kumar bhati
pl provide the way to correct my ITr-V

i want to help in case of e filling of return for AY13-14
my question is
i filling e return for the AY 13-14 in which i write in declaration column my name Bhagirath kumar bhati instend of my right name Bhagirath Bhati then uploaded the xml file then generate ITr-V my name of Bhagirath kumar bhati
pl provide the way to correct my ITr-V

I received an intimation under sec 143(1) in which the CPC did not consider the tax credits for earlier years .I did add the corresponding income since the accrued incomes were not considered by me earlier.On talking to them on their helpline, i was told that in AY only tax credits of the said year will be considered. If so want to file a revised return deducting the incomes pertaing to earlier AYs , in other words my revised return will now contain areduced income under ‘incime from other sources” There is no concealment since corresponding taxes are already paid through TDS. Is it in order

Can a revised return be filed after getting a notice u/s 139(9)? Instead of addressing the defects pointed out (as it is found difficult) can entries giving rise to defects be modified to forego some benefit of set off of business loss and revised return be filed in response to the Notice?

whether hra exemption mised in return for ay 11-12 can be rectified us @154.form 16 shows the hra deduction thus computed less tds..intimation us @143(1) received on march2013 and asking for additional tax on hra missed portion..whether any rectification can be done

I filed my father’s return ITR 2 for the A.y.2012-13 in march.13. But by mistake the amount of Short term capital gain entered under the this column “From assets in case of non-resident to which first proviso to section 48 is applicable “. Then what can i do now?

My Queries:-
1) Can i file the revise return of my father before 31st march.2013.
2) Should i file the revise or rectification return after received the intimation from CPC.
3) What should i do?

sir, i filed a revised income tax return (ITR-4) of a client for the assesment year 2012-13. i mistakenly send the acknowledgement of original return to CPC Banglore. Now i received the order letter for payment of tax due which had been fulfilled in revised return. How can i rectify this issue and please state the procedure. thank you

I have filed belated return for the A.Y-2011-12 in A.Y-12-13, against Which I have received Assessment order u/S-143(1). And there was a misstatement of my PAN number in TDS certificate which leads to a misstatement of TDS refund figure in 26AS. And I had filed return as per my TDS certificate & also received the refund amount. The return has now processed by CPC. So, as per 139(5) I couldn’t able to file revised return. And what can I do now for my rectification. Assessment order yet to received by me in my mail, I have only received a SMS regarding that. How can I get-rid of this situation. Pls help me.
Waiting for reply

.I have filed my return (ITR-4) online on 08-07-2012 for the AY 12-13 but mistakenly P/L and deducation on 80c.
I do not submet itr-v on cpc center in bangelore
Now want to revise my return, original return is still showing unprocessed.

My queries are:
1. Is it mandatory for me to file revised return ONLINE only?
2. Can’t I file offline revised return?
3. Unable to find the field for claiming exemption of HRA in the excel utility downloaded from the website.

Since e-return is not considered valid unless the itr-v is received at CPC Bengaluru within 120 days of e-filing the return. Does this mean that if we revise the e-return within due date (that is now August 31, 2012) we can e-file the revised return as original within due-date and drop sending the itr-v of earlier e-filed return (on 31 July 2012)?

Person who e-filed the return, seems to made a bit of mess in hurry on 31 July 2012. For a salaried person with losses from share market activity (short term, long term, fno) he used itr-4 and there put the losses from share market activity as income from profession and adjusted current year’s losses against the interest received from bank, and carried forward the remaining losses as losses from business/profession rather than losses from share market activity. When enquired, he said that the software (guess, he meant the itr-4 excel file) did this adjustment?

After whatever I understand from reading various blogs/articles on net, it appears to me that this is incorrect. Itr-2 should have been used and not itr-4, and losses from share market activities can not be offset against current year’s bank interest (putting every thing non-salary under other income).

Please provide your views. This is first year of e-filing the returns, and it seems all so complicated.

I have made a mistake while filing itr1 for ay 12 -13.
Instead of ‘psu’ in employer category, i selected ‘na’ and made the filing.
Also another error made was in the tds sheet, where i entered the ‘total taxable salary’ instead of ‘income chargable under head salaries’. With these errors the efiling was done and also got the itr 5.
Can these errors be corrected. Do i have to file a revised return? How can i file the revised return? Please guide.

i am govt employee with NPS. my employer had issued form-16 in which he calculated tax even for employer and employee contribution in NPS. but according to sect 80CCD(2) one part is tax free. i filled IT return form-1 according to form-16 and paid tax Rs. 1611 extra. what should I do ? please guide me.

1. AFAIK, you need to file revised return online only, as you had filed your original return online.
3. you need to give the ‘income taxable under the head salary’ figure only in the corresponding field. This figure will be your total salary figure reduced by HRA, and other all allowable allowances.

I have filed my return (ITR-I) online on 29-05-2012 for the AY 12-13 but mistakenly didn’t claim HRA exemption.
Now want to revise my return, original return is still showing unprocessed.

My queries are:
1. Is it mandatory for me to file revised return ONLINE only?
2. Can’t I file offline revised return?
3. Unable to find the field for claiming exemption of HRA in the excel utility downloaded from the website.

Some very good queries asked in this section.
I also have a similar predicament. My IT return for fy09-10/AY10-11 did not reflect the TDS of 26AS as I had not received the Form16A from the banks for interest paid. I wasn’t even aware of the TDS hence did not claim TDS though my Income was below taxable limit. Can I still file Revised Return u/s 139(5) as my Originalreturn was filed well in time.? Or will the IT Dept claim it is too late for them to return approx Rs.10,000/- TDS and deny me the refund? In fact the IOB Bank has still not issued me the TINWEB site downloaded Form 16A but have uploaded the amount only in Jun 2012 after a lot of representations to their higher ups.

In case income tax return for f.y. 2010-11 which due date 31.07.11 but return submitted on 31.03.2011. The total liability Rs. 150000 and tds deducted Rs. 80000 and net liability with interest 70000.
But I have file return without payment of tax liability due to insufficient fund in my account and tax not paid till date.
So my question could i file revise return or wait for department intimation. And I have not sent ITR V it is required to file itr v to department.

Need some advise. Will appreciate if you can help. I did efiling of my return in Jan-2012 for the AY 2011-12 and received an acknowledgement of ITR-V from CPC. Later, I looked at form 26AS and noticed that apart from employer TDS, some TDS had also been deducted by my bank on interest earned on FDs. Since I had not received a form 16A from my bank, I had not reported this in my original return. What are the options now open to me?
— The return i filed has not yet been processed by CPC. Since my original return was filed after 31-Jul, can I still file a revised return? Will this revision be under section 154(1)? Or will I have to wait for communication from CPC?
— I am fearful that IT departement will treat this as omission of reported income and levy a heavy fine. Can I make use of the “143(1)/Refund/154 Service Request” service recently launched on the Efiling site? What this service does is not very clear to me and it usually asks for a CPC communication number.
— I looked at online rectification requests also and i am not sure if that will apply to me as it states that the reported income should not have changed in the rectified return.
— Also, in the form 26AS the amount credited is around 4K, while as per interest statement from the bank the total interest earned on FDs is around 11k. Which of these amounts should i report as income in my return as and when i file it?

The processing u/s. 143(1) is not an assessment. Hence revised return can still be filed after the receipt of the intimation u/s. 143(1), if the time is still available. However if it is only a case of TDS mis-match and the income has already been declared in the original return (there is no change in the income returned), recourse is available for rectification u/s. 154 of the Income-tax Act.

The author could have covered cases wherein 143 (1) intimations have been received, before filing a revised return. There are umpteen number of instances where the assessees get the TDS certificates belatedly. Assessee files the return in time as per Sec 139 (1) and intimation is also received u/s 143(1). The TDS certificates and the entries in 26AS are updated after a long battle with the deductors. Then can the assessee file a revised return u/s 139(5)? Whether the intimation u/s 143 (1) will be treated as “completion of assessment”?

Sir I fled the IT return before due date. After some time I discovered that I have not reported some more income. I calculated and send the additional tax by self assessment challan. Should I file a revised on? I have not yet heard anything from the Assessing Officer.